This study examines the phenomenon of corporate tax aggressiveness in Indonesia. The meta-analysis technique is used to find conclusions about the trends of similar research that have been studied. The sample of this study is 22 published articles for quantitative and qualitative analysis. The results of the meta-analysis show that corporate governance (independent commissioners, audit committees, and audit quality) and company characteristics (leverage, firm size, and profitability) influence tax aggressiveness. Significant statistical test results have not been able to provide conclusions regarding the phenomenon of tax aggressiveness, because there is no researcher who clearly explains which agency theory is used to explain the phenomenon of research. Agency theory includes whole participant relations in business. It is necessary to have a clear agency theory identification so that there is no mistake in determining the solution to the problem under study. Error making theory as a basis for problem solving in research will lead to problem solving that is not appropriate. Researchers have a tendency not to convey research results that are inconsistent or insignificant with previous studies. This is why meta-analysis techniques are difficult to use.

A blockchain is a revolutionary system that connects computer networks in a decentralized and distributed manner. Blockchain allows the process of current transactions to be peer-to-peer (P2P) without relying on a single server. Once entered, information can never be erased. The blockchain contains a certain and verifiable record of every single transaction ever made. This study evaluated the development of research publications in the implementation process and future trend of Blockchain Technology. The aim of this study is to assist researchers in creating a theoretical framework and to provide a preliminary source of references in research mapping in this field. All research publications related to the implementation and future trend of Blockchain Technology in the Scopus database were analyzed using several bibliometric indicators. The authorship, number of citations, journal sources, publishers, institutions, and countries, year of publication, categories, and author keywords were examined.

The phenomenon of demographic bonus is one of the opportunities to increase tax revenues since the increase in productive age population will be inversely proportional to the increase in the number of taxpayers in the future. The problem facing the government is still the same, the lack of tax compliance and tax awareness among the taxpayers. One of the services in the field of taxation which is provided by the government, the Directorate General of Taxes, is the online based facility to report taxes through an e-filing system. However, it seems that many millennials, as the successors of the nation’s next-generation, do not utilize the e-filing system well. The current study sought to examine the acceptance process of e-filing technology among the millennials. This study used a quantitative approach with a questionnaire as the research instrument. The population of the study was people who were in the age of millennials, namely those who were between 20 and 40 years old in 2021. The results show that the factors of innovativeness of the millennials are a crucial factor that suggests that e-filing is not difficult to be implemented. Nevertheless, the findings also revealed that there is a risk factor that prevents them from using e-filing. It cannot be denied that millennials may technically not find any problems with the systems implemented. Although the current study showed the implementation of the TAM theory in e-filing issues, there are some limitations. The current study did not show whether there is a difference between the millennials’ behaviour of the acceptance of e-filing and their high or low incomes or their lifestyle.

Tujuan penelitian ini adalah untuk mengetahui kemampuan earnings management untuk menjadi variabel mediasi dalam hubungan antara corporate social responsibility terhadap nilai perusahaan dari sisi investor/calon investor. Sampel yang digunakan dalam penelitian ini sebanyak 108 perusahaan yang masuk dalam kompetisi Indonesia Most Trusted Company periode 2009 hingga 2014. Path analysis digunakan oleh peneliti untuk mengetahui pengaruh langsung dan pengaruh tidak langsung antara variabel eksogen dan variabel endogen dalam penelitian ini. Pengujian hipotesis dilakukan dengan bantuan SPSS ver. 20. Hasil yang diperoleh dalam penelitian ini adalah corporate social responsibility memiliki pengaruh positif terhadap nilai perusahaan dari sisi investor/calon investor, dan earnings management memiliki pengaruh negatif terhadap nilai perusahaan. Earnings management tidak mampu menjadi variabel mediasi dalam hubungan antara corporate social responsibility dengan nilai perusahaan dari sisi investor/calon investor.

Efforts to increase financial inclusion and business development in the community are a synergy effort in strengthening SMEs business actors in Sidoarjo City. The active form of strengthening economic values ​​in the community also takes place in the middle of community organizations, such as the Regional Leader of Aisyiyah Sidoarjo which has the SMEs community under its guidance. These two aspects can provide mutual benefits, where the assisted SMEs in Sidoarjo have problems with financial inclusion and the accessibility of financial technology in developing businesses due to the lack of knowledge of SMEs business actors in terms of using technology because based on the survey results there are still many SMEs who do not know about access to capital through sharia peer to peer lending schemes. This condition of inadequate understanding and ability is the background of the urgency of this program to be implemented. The purpose of this community service program is to increase the capacity of SME entrepreneurs through training in the field of financial inclusion which includes financial technology, especially peer to peer lending sharia. The method chosen in this community service activity will involve training participants to actively think, discuss, and directly practice, by: 1) organizing financial inclusion education, 2) training in financial technology accessibility practices, especially peer to peer lending sharia both from the marketing aspect. and community business financing. The results that can be achieved from this activity are that SMEs business gain more insight regarding financial inclusion and increase their ability to develop businesses through the sharia peer to peer lending platform.